registered charity
- (a) registered on the Charity Commission's Register of Charities;
- (b) registered on the Scottish Charity Register;
- (c) registered on the Charity Commission of Northern Ireland's Register of Charities; or
- (d) that is or will be required to register on the register in (c) and which is recognised as a charity for tax purposes by Her Majesty's Revenue and Customs.
132a charity: